摘要
会计造假已成为全球性问题,有技术性和主观性两大原因。其防治措施:从制度上防治会计造假,改革会计系统内部结构,实行委派制和成立政府会计核算中心,进行广泛的诚信教育和会计业务培训工作,切实加强社会监督,全国人大尽快制定和实施《信息法》。
The fraudulent practices of accounting is worldwide and in this the irregularities there are technical and subjective factors.The measures to counteract this practices are to set up the effective and workable policy as soon as possible,such as the accounting centre,wide education about honest and trust,strengthening the supervising system,and 'the law of information' being into act the sooner the better.
出处
《安庆师范学院学报（社会科学版）》
2002年第6期16-18,共3页
Journal of Anqing Teachers College(Social Science Edition)
关键词
会计造假
防治措施
委派制
会计核算中心
accounting irregularities
lines of prevention and cure
delegating system
checking accoutant centre
